F24 tax code
F24 tax code 1790
Imposta sostitutiva sul regime forfetario - acconto prima rata - art. 1, c. 64, legge n. 190/2014,
- Sezione F24
- Erario
- Modalità di versamento
- Solo a debito
What it is
Italian F24 tax code 1790 stands for: Imposta sostitutiva sul regime forfetario - acconto prima rata - art. 1, c. 64, legge n. 190/2014,
How to use it on the F24 form
On the F24 form, code 1790 goes in the "Erario" section.
Code 1790 is "debit only": the amount goes in the "importi a debito versati" (debit) column and cannot be offset against a credit.
In the Erario section, on the same line as code 1790, you fill in the instalment/region/province/month field, the reference year and the amount.
How 1790 differs from similar codes
These codes open with the same official wording. What changes is who or what they apply to:
- 1790 (This code): prima rata
- 1791: seconda rata o in unica soluzione